dated 16.04.2026 regarding Valuation of Immoveable Property, Islamabad

Government of Pakistan Revenue Division Federal Board of Revenue ***,*)t Islamabad. the l6th April, 2026. NOTIFICATION (Income Tax) S.RO. 644(D/2026.- ln exercise ofthe powers conferred by sub-section (4) ofsection 68 ofthe Income Tax Ordinance.200l (XLIX of 2001 ) and in supersession of its Notification No. S.R.O. I 63(l)/2026, dated 2nd Febr uary.2026, and S.R.O. 332(l)/2026 dated 24th February, 2026, the Federal Board of Revenue is pleased to determine the following fair market values of immoveable properties as specified in columns (3). (4), (5) and (6) of the Table below in respect of areas oflslamabad as specified in column (2) thereof, namely:- 2. The value ofresidential and commercial superstructure shall be (a) Rs. 2500 per square foot ifthe superstructure is up to five years old; and (b) Rs. 1200 per square foot ifthe superstructure is more than five years old. 3. Valuation of Rural Areas of Islamabad Capital Teritory shall be taken as notified vide No. l-69ll( I 82)/DRA dated 0l -0?- 2025 by Additional Deputy Commissioner (Revenue)/ District Collector Islamabad. 4. In case ofconflict in rates ofa particular area the higher ofthe two values shall apply. TABLE Residential Built- Residential Commercial Commercial up Sr, No Description open plots p€r open plot per built-up per Sq ApartmentiTlat Sq Yards Sq Yards Root per Sq foot (l ) (2) (3) (1) (5) 6 B-17 I I PIot with possession) 21,000 Plot Without possession) r0.500 3 Flats and Apartments (Residential) 4.550 Back Side Shop 8,s5 5ls 4 Cround Shop l0,ltl 6 Basement Shop 7.778 7 Other Floors Shop 7,000 8 Blind Basement Shop 9 Flat/Olfi ce (Commercial) 6 ))) c-14 21.000 c-15 I 17.500 c-16 l t4.000 D-t2 1 Open Plot 91000 Flats and Apartments (Residential) 10.500 Ground Shop t7,500 l Back Side Shop I 1,900 5 Basement Shop 3,500 Other Floors Shoplol 8,400 Blind Basement Shop 2.100lt 8 Flat/Olllce (Commercial) 9. r00 D- l3 , Opqn flot I 1.200

F.-7 I Open Plot 225.000 2 Ground Shop 100,000 Back Side Shop 50.000t; 4 Basement Shop 28,000 j Other Floors Shop 20.000 6 Blind Basement Shop r0.000 7 Flat/Offi ce (Commercial) 20,000 E-11 I Open Plot E-1 I / l-2 70.000 2 Open Plot E-l l/3-4 r00,000 Flats and Apartments E-l lr'2-3. Margalla Hills-l (Residenlial) Flats and Apartments (Others r 0.000 Ground Shopl+sl 20,000 Back Side Shop[o IJ.JJJ 7 Basement Shop 5.000 8 Other Floors Shop 3.000 9 Blind Basement Shop l0 Flatioffice (Commercial) 12.000 Ii-12 200 l n Plot l9E F-6/F-? includi Kohsar Market I Plot 210,000E Markaz 100.000 I Ground Shop 80,000 Back Side Shop s6,000 Basement Shop 10,000 ,t Other Floors Shop : Blind Basement Shop 18.000 i0,000 6 Flat/Offi ce (Commercial) Class-Il I Shopping Center 42.000 I Ground Shop 3 r,500 2 Back Side Shop t8.900 Basement Shop I Other Floors Shop r5.750 8.,100 J Blind Basement Shop 6 FlaVOffi ce (Commercial) r8.900 F-8 I Open Plot 200.000 l Flats and Apanments F-8 (Residential) 25.000 Flats and Apartments Centaurus 3 s.000 (Residential) Markaz 50.000 l Ground Shop I5,000 2 Back Side Shop 30.000 Basement Shop 12,000 4 Other Floors Shop ) Blind Basement Shop 5.333 6 Flat/Oftice (Commercial) t2.000 r00.000 1 Centaurus Shops Class-lll Shopping Center I

I Ground Sho 42.000 2 Back Side Shop i r.500 Basemenl Shop r8.900 l Other Floors Shop r5.750 5 Blind Basement Shop 8.,r00 6 Flat/Offi ce (Commercial) t8.900 F-10/F-l I I Open Plot l-- l0 t75,000 Open Plot F-lI 160.000 Flats and Apartments Sukh Cheyn 25.000 (Residential) Flats and Apartments Silver Oaks .1 22.s00 (Residential) Flats and Aparlments Garden 5 32.000 (Residential) Flats and Apartments Park One 6 12.500 (Residential) Flats and Apartments(Residential ) 7 r2.s00 Others Markaz I Ground Shop 50.000 Back Side Shop ,16.000 Basement Shop 18.000 'l Other Floors Shop r2,000 5 Blind Basement Shop 6,661 6 Flat/Offi ce (Commercial) Class-lll Shopping Center I Ground Shop 25,200 2 Back Side Shop 21,000 Basement Shop tt.tq') I 4 Other Floors Shop t0,500 Blind Basement Shop 5.600ls 6 FlaVOffi ce (Cornmercial) I 2.600 I F-l{ (Non Possession) I Open Plots 25,000 I F- l5 (With Possession) Open Plots r4.000 F-15 (Without Possession ) I Open Plots 12.500 F-17 (Without Possession) I Open Plots r2.000 F-t 7 l F-17 MPCHS 17.500 56.000 2 F-17 TN'I' 17,500 s6.000 Flats and Apartments (Residential) 5.25 0 .1 Ground Shop t0.n 1 5 Back Side Shop 8.555 Basement Shop 7,7'78It, 7 Other Floors Shop 7.000

8 Blind Basernent S 2.722 9 Flat/Offi ce (Comrnercial) G-5 l Flats and Apartments (Residential) 50.000 Ground Shop 60.000 Back Side Shop 4s.000 4 Basement Shop 20.000 5 Other Floors Shop 1s.000 6 Blind Basemcnt Shop 8.000 1 Flat/Offi ce (Commercial) r 5.000 G-6 I t,-OlI-l I40.000 ) G-613-4 r80.000 I & TCenter/AbparaI I Ground Shop 40.000 Back Side Shop 25.000I: Basement Shop r2,000 4 Other Floors Shop r2,000 Blind Basement Shop 7,500Fr 6 FlaVOffi ce (Commercial) 12.000 Melodv G-6 MarkazI Ground Shop 60,000 2 Back Side Shop 4s.000 Basemenl Shop 20.000 ,1 Other Floors Shop l 5.000 5 Blind Basement Shop 8.000 6 FlatrOffi ce (Commercial) I 5,000 ClassJII Shopping CenterI I Ground Shop 25,000 ) Back Side Shop 22,000 Basement Shop I 1.000 ,l Other Floors Shop I r.000 5 Blind Basernent Shop 6.666 FlaVOffi ce (Commercial) 12.000loI c-1 Open Plots / Apanment / Flat r20.000Ir TCenterI lt & Ground Shop 10,000 Back Side Shop 28,000lzIr Basement Shop r3,000 Other Floors Shop | 0.000lq Blind Basement Shop 6.000 Flat/Offi ce (Commercial ) 8.000lslo C-7 Markaz Ground Shop ,15.000 2 Back Side Shop 32,000 Basement Shop t6.000 .t Other Floors Shop 8.000 l Blind Basement Shop i2.000 6 FlaVOffi ce (Commercial) 8.000 Class-III Shoppins Center 4 ol 1,7

I Ground Sho 25,000 2 Back Side Shop 22,000 Basement Shop 11,000 Other Floors Shop 11,000l+ Blind Basement Shop 6,666 Flat/Offi ce (Commercial) 8,000l5lo G-8 l Open Plots / Apartment / Flat 120,000 I & T Center I Ground Shop 29,400 2 Back Side Shop 26,250 Basement Shop 12.600 r 2,600 I Other Floors Shop 5 Blind Basement Shop 6,300 6 Flat/Ofhce (Commercial) 15,750 G-8 Markaz I Ground Shop 60,000 2 Back Side Shop 30,000 Basement Shop t7,000 4 Other Floors Shop r2,000 5 Blind Basement Shop 6,000 6 Flat/Offi ce (Commercial) 12,000 Class-III Shopping Center I Cround Shop 25,000 2 Back Side Shop 22,000 Basement Shop 11,000 4 Other Floors Shop 11,000 ) Blind Basement Shop 6,666 6 Flat/Offi ce (Commercial) 12,000 G-9 I Open Plots / Apartment / Flat 130.000 I & T Center 1 Ground Shop 30,000 2 Back Side Shop 22.000 Basement Shop 11,000 4 Other Floors Shop 1r,000 5 Blind Basement Shop 6,666 6 FlatrOffi ce (Commercial) 12.000 G-9 MarkazI I Ground Shop 60.000 2 Back Side Shop 35,000 Basement Shop 16,000 4 0ther Floors Shop 11,000 5 Blind Basernent Shop 6,000 6 Flat/Offi ce (Commercial) I2,000 Class-III Shopping CenterI 1 Cround Shop 24,000 2 Back Side Shop 3 Basement Shop 1r,000 4 Other Floors Shop 10,000 5 Blind Basement Shop 4,000 6 FlaVOffi ce (Commercial) r 3,000 I

G-r 0 I Open Plots / Apartment / Flat r25.000 2 Veranda Executive Heights 12,000 I & T Cent€r I Ground Shop 25,000 2 Back Sjde Shop 20,000 Basement Shop I1,000 4 Other Floors Shop I 1,000 5 Blind Basement Shop 6,666 6 Flat/Offi ce (Commercial) 13,000 G-10 Markaz I Ground Shop 45,000 Back Side Shop 30,000lz 3 Basement Shop 15,000 4 Other Floors Shop 10,000 5 Blind Basement Shop 6,666 6 Flat/Olfi ce (Commercial) 13,000 Class-III Shopping CenterI l Ground Shop 24,000 Back Side Shop Basement Shop I 1,000 4 Other Floors Shop 10,000 5 Blind Basement Shop 4,167 6 FlatiOftice (Commercial) 11,000 c-ll I Open Plots / Apartment / Flat 125,000 Warda Hamna, Arch, Deans and I0l 2 12,000 center apartments I & T CenterI I Ground Shop 24,000 2 Back Side Shop 20,000 Basement Shop 12.000 1 Other Floors Shop I 1,000 5 Blind Basement Shop 6,666 6 Flat/Offi ce (Commercial) 13,000 G-l I Markaz 1 Ground Shop 50,000 Back Side Shop Basement Shop 15,000 Floors Shop I1,000| + lother j Blind Basement Shop 8,33 4 6 Flat/Offi ce (Commercial) 13.000 Class-III Shopping C€nter I Ground Shop 24,000 2 Back Side Shop Basement Shop 12,000 4 Other Floors Shop 1r,000 5 Blind Basement Shop 4,16'7 Flat/Offi ce (Commercial) 11,000l6 G-t3 l Open Plots 70,000 2 G- 13 Life Style Residency 5,600 G-13 MarkazI 6ol7t

I Cround Sh 21.000 2 Back Side Shop Basement Shop 9.100 .l Other Floors Shop 7.700 Blind Basement Shop s,834ls 6 Flat/Offi ce (Commercial) 8.400 G-l,l G-r4/l 31,500 G-t412-3 35.000 c- I 4/.+ 63,000 Flat/Apartment 5,600 (i - l,l Ma rkaz IIIII I Cround Shop 21,000 2 Back Side Shop Basement Shop 9.800 '7,700 .1 Other Floors Shop ) Blind Basement Shop 4.900 6 Flat/Offi ce (Commercial) 8..100 G-15 I Open Plots 17,500 1 Open Plots (without possession) 7.000 J F lat/Apart ment 2.800 G-I5 MarkazI I Cround Shop r7.889 2 Back Side Shop Basement Shop 1,718 4 Other Floors Shop 5,83 3 5 Blind Basement Shop l^500 6 Flat/Offi ce (Commercial) 2.800 G-I6 1 Open Plots r0,500 2 Open Plots (without possession) 6,000 Flat/Apartment 2.800 G-17 Open Plots t7.500Ir I-8 I Open Plots 1,10.000 ) Apartment / Flat Other than l-8 Markaz r0.000 I-8 Markaz I I Ground Shop 80.000 Back Side Shop 30.000 Basement Shop 20,8i3 23l Floors Shop ri.800 4l Other Blind Basement Shop 18.000ls 6 FlaVOffi ce (Comrnercial) r3.800 Class-l II Shopping C€nter I I Ground Shop 16.000 2 Back Side Shop t4.000 Basement Shop 6.944 l: .1 Other Floors Shop 8.j i3 Blind Basement Shop 2..718 6 FlaVOflice (Commercial)

t-9 I Open Plots 60.000 2 Apartment /' Flat l-9 MarkazI I Ground Shop 20.100 2 Back Side Shop t8,000 Basement Shop I 0.81 I 4 Other Floors Shop 8,33l 5 Blind Basement Shop 2,778 6 Flat/Offi ce (Commercial) 8.333 Class-IIl Shopping Center I Ground Shop 16.000 2 Back Side Shop 14,000 Basement Shop 6.944 4 Other Floors Shop O,JJJ 5 Blind Basement Shop 2.778 6 Flat/Offi ce (Commercial) 9.266 I-10 I Open Plots 70,000 1 Apartmenl /' FlaI l-10 Markaz I Ground Shop 20.000 2 Back Side Shop 18.000 Basement Shop ll,lll .1 Other Floors Shop 5,5 56 Blind Basement Shop 8.3i3ls 6 FlaVOffi ce (Commercial) Class-Ill Shopping C€nterI l Ground Shop 16,000 Back Side Shop 1,1,000 2l Basement Shop 6.944 Other Floors Shop 8.t 31l+ Blind Basement Shop 2,178l5l FlaVOffi ce (Commercial) 9.266loI t-t I I Open Plots 28.000 2 Apartment / Flat Fruit Vegetable Market I-l l/3 & I- 1,10,000 I l/4 Timber Market I-12 Non-Developed I Open Plots i l,250 I-l{ I Open Plots 28,000 l-15 Non-Developed I Open Plots 20.000 I-16 1 Open Plots 18.900 PAF Fazia Tarnol I C)pen Plots 17,500

Gandhara City 1 Open Plots 10,500 2 CDECHS E.16. E-17 10,500 Ghouri Town I Open Plots 20,000 Humak Town i Open Plots 3,500 Rarvat I Open Plots 8,750 CDA Enclave 1 CDA Enclave-l 31,500 2 CDA EnclaveJI 28,000 J CDA Enclave-lll 30,800 Margallah Town I Open Plots 38,s00 Green Enclave I Open Plots 8,400 Chatta Bakhtawar Park RoadI I Open Plots 14,000 I Chak Shahzad I Open Plots 35,000 Banigala Open Plots 24,500IIr Lak View Strcet (Bani Gala) I Open Plots 35,000 Park View I Open Plots 24,500 49,000 2 Apartment,i Flat 5,600 Pakistan Town l Open Plots 18,000 PWD Housing Soceity I Open Plots 3s,000 Tarlai 1 Open Plots 15,000 Khanna l Open Plots 15,000 Jinnah Garden with possession l Open Plots 14,000 28,000 Jinnah Garden without possession l Open Plots 8.000 River Garden I Open Plots r4,000

Naval Anchorage Open Plots with possession 17.000 11,710Ir 2 Open Plots Without Possession 6.800 6.800 Zaraj Housing I Open Plots 17,500 70,000 Margalla Enclave 1 Open Plots 38,s00 45.500 Marsalla Orchard I Open Plots 21.000 22,050 Gulberg Residencia I Open Plots With Possession r3,300 4.200 6:1.000 Open Plots Without Possession s,000 Class tl Shoppjng center 24,500 Bahria Enclave I Sector A,B,C 35,000 2 Sector C1,F,G 28.000 Sector G,H,L,M 28,000 Blue Area (Jinnah Avenue) I Cround FIoor Shop I00 000 2 Mezzanine Floor (Flat/Offi ce) 41,667 I st Floor (Flat) 1 2nd Floor (Flat) 5 Other Floors 30,000 6 Blind Basement 16.661 Blue Area (Fazal-e-Haq Road) I Ground Floor Shop 50"000 2 Mezzanine Floor (Flat/Olfi ce) 20,000 I st Floor (Flat) 18.000 4 2nd Floor (Flat) t8,000 5 Other Floors 16,000 6 Blind Basement 8.000 New Blue Area (G-9/F-9,G8/F8) II l Apartment/Flats (Developed) 2 Ground Floor Shop 105,000 Mezzanine Floor (F lat/Of'tice) 4 1st Floor (Flat) 3s,000 5 2nd Floor (Flat) 35,000 6 Other Floom 28,000 7 Blind Basement

Agro/Poult esctable Farm (Value Per Kanal/500 Square Yards) ChakShahzad 8.,100.000 ') Tarlai 3.850,000 Naval Farms with possession t,700,000 4 Naval Farms without possession 680.000 CDA Orchard Scheme 9.800.000 6 F&V Sihala Farms r,470,000 1 Gulberg Green With SSCSSION I I,200/Sq yd. 5.600 70.000/Sq yd tl Gul Green Without SCSSION 8,000 I ndustrial Value Per Kanal I-9 r r ,000,000 I I- t0 r 1.000.000 Kahuta Triangle 8.000.000 - ( Muhammad n Qu resh i) Secretary (Rules & SROs)